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La consulta pregunta si el tipo reducido de IVA se aplica al filtro de sangre (dializador) o a la máquina de diálisis. La DGT determina que la máquina tributa al 10% por ser un dispositivo de tratamiento, mientras que el filtro, al ser un producto fungible de un solo uso, tributa al tipo general del 21%.
The tax team reviews your specific situation.
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